The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1887-04-02
TAXATION.

and undeni4ble What the p-cunlary
cost ot THAI burden has been to the Far
mers of the county may be readily ascer-
tanned, when We reflect that the state taI
ten wears ago was li.25. now Is - on
.he 800. The County rate. tnen 631.
now SOC; with wheat InUn 81 10, now
SSc. per bnshe'; corn then G3;. now IS
oats then 45c. how 2Sc. per bushel.
THE PRESENT PERSONAL ASSESSMENT \
FARCE.
An intelligent consideration of these
figures must | think result in the abso-
lutte convictions, that the valuation Of
personal property in Cecil county for the
purposes of general taxation Ii mere
semblance, and a llbe! upon the inteih
gence and honesty OF both those who
enact and those who administer our laws.
simply because we undertake 10 tax
kinds and descriptions OF property which
from their very nature are Intangible, IN
corporal. and beyond control. and whore
taxabihty is matter about which the
laws conflict rather than agree. Bat
land on the other hand ana its improve
ments being fixed. and agricultural ap-
purtenapcss, stock. and implements be-
ing corporal and tangible, are available
and easily got at. Now how does our
experience under the present system coin
eide with that of other States where the
same system is in vogue? In answering
this question | quote the language of
we!l-kuovn report on this subject. 'Of
all the states of the Union which adopt
the plan OF subiectiug all real and per-
sonal property To a uniform rule of as
sessment and taxation, Massachusetts,
and Connecticut may be selected as the
examples in which the greatest measure
of success has been attained i'll executing
it. And yet in Massachusetts the most
reliable opinion has been expressed, by
the most experienced of assessors. that
of the personal property of the citizens of
that state subject to taxation, fully one
third annually escapes valuation and az
sessment, while in Connecticut the
amount is estimated by officials most
conversant with the subject, as high as
forty per cent And the further fact is
not to be overlooked. that of all states in
the Union, Massachusetts has assumed
the highest prer"gative Of state sovereignty
by taxing the personal property OF her citi-
Zsns located outside her limits. With am
pie evidence of the escape from valuation
and assessment of so large portion of
the personal properly owned by cit-
zens OF this county. let us see for mo-
ment what other conditions now exist
which Increase the burden of taxation,
upon the tangible and visible. or in other
words upon real estate, in the nature of
UNJUST EXEMPTIONS
In violation Of well. known legal prin-
ciples laid down by the L. S. Supreme
Court in 20 Wallace. in this language
''lf it be said that benefit results to the
local public of town by establishing
manufactures. the same may be said Of
any other business or pursuit which en-
ploys capital or labor. The merchant.
the mechanic. the builder, (the farmer,)
are equally promoters of the public good,
and are equally deserving the aid Of citi
zens by iorced contributions, the Legis-
lature of Maryland has passed law ex-
emptipg the plant of manufacturers from
local taxation i'll the city of Baltimore
In the light of the above quoted opinion
of the |. 5. Supreme Court it would be
| think exceedingly difficult TO prove log
ically why any other industrial plant
would not be entitled to similar exemp-
ton. ana then why an industrial plant IN
Baltimore should any more be entitled to
mum thAtlIJIi tIIi1tI NJdLS OF
local than an industrial plant in Cecil
county, whether agricultural or mechan-
zeal. simple illustration will make
this plain. The farmer in Cecil county
grows or feeds his stock, slaughters it,
hauls it to railroad station in teams
which with all his agricultural plant is
taxed, and ships it to Baltimore manu-
facturer of meat products who hauls it
from, President h.,
teams exempted from taxation because
they form part of his manufacturing
plant. The tax operates at one end OF
the line but doesn't at the other, vet the
Cecil county team forms lust as much an
integral part of Cecil county farmers
implements of trade, as the Baltimore
manufacturers do.
Again, of a parcel except wider in Tex
tent are unjust
RAILROAD EXEMPTIONS.
AS near as can be appropriated the
aggregate Of these exemptions amount to
about one hundred millions in the state.
In Cecil county they amount to $780,
QUO. can, IN paper of this character
but m erely indicate the palpsble objec-
lions to the rapidly increasing sxemp-
tions of property held by these
corporations, all largely tending 10
increase the Burdens of individual tax
payers. 1t is IA we'll settled principle that
the real and personal property necessary
to the establishment and management of
railroads while vested in corporations,
are held in trust for the public Rail
roads therefore like highways and ca
mails, constitute a public easement and
being public works and for the use and
benefit of the public are excerpt from
taxation. Mary land therefore in CON
formity with such legal decisions.
exempts from taxation the road beds of
her railways and the necessary buildings
erected thereon. But the greed of rail
road corporations, inspired by the am ii
tons of their managers TO amass col
lossal fortunes, has long since trans
cended the limits of their legitimate
work as comm III carriers. In our cities
and larger towns they secure the titles to
valuable properties in many instances
not required for present or prospective
traffic, but simply for speculative pur-
poses. If you will take the trouble to
examine the land records OF Cecil county.
you will find the titles to many properties
condemned for the uses of his company.
maze to Mr.. Garrett personally These |
deeds cover more land than the mmedi
ate traffic Of his extension requires. but
they Will grow in value, and he or his
legal representatives will reap the profit
of their enhanced valLe. This practice
clearly violates a well known principle of
law, that no public ext |
gency can require private spoilation for
the private benefit of favored individuals |
II tue citizen is protected in his property
against the public, much more is he
against private rapacity.' No less uLiust
ana buriensome to the Individual tax
payer is the organization as a collateral |
business, incident to their traffic as com
mon carriers, of immense hotel systems,
whose buildings are exempted from taxa
ton, while similar individual enterprises.
must pay their proportion of the public |
burden OF taxation.
REMEDIAL SUGGESTIONS.
Gentlemen in closing this paper, which
as have said is intended only as sugges- !
tive aud not III any sense as A treatise |
upon so important subject, | submit |
for your consideration IA few reflections |
witch | purpose merely as incentives to
public discussion. IL is apparent from |
the few comparisons of figures which | |
have submitted to you, that one class of |
property Is bearing the great burden of |
taxation. and that it falls upon those who
are the least able to bear it. In the dis |
tribution of this burden, the aim of JUS
tlce should be TO apportiOn it, to every
person actual worth in real and personal |
property. But in addition TO the inc /
quality OF burden which our present sys-
Jem imposes, its tendency is TO demoral
Ize and c0rrupt our people. 1t has been